{"id":35183,"date":"2025-05-29T00:10:24","date_gmt":"2025-05-28T17:10:24","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35183"},"modified":"2025-05-29T00:10:24","modified_gmt":"2025-05-28T17:10:24","slug":"mau-hoa-don-dien-tu-thong-dung","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html","title":{"rendered":"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dc8c0ca3c6e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc8c0ca3c6e\" checked aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#1_Quy_dinh_ve_lap_hoa_don_dien_tu_theo_Thong_tu_782021TT-BTC\" >1. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#11_Khong_can_thong_bao_phat_hanh_mau_HDDT_voi_Co_quan_thue\" >1.1. Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu H\u0110\u0110T v\u1edbi C\u01a1 quan thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#12_Noi_dung_tren_HDDT\" >1.2. N\u1ed9i dung tr\u00ean H\u0110\u0110T<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#13_Ky_hieu_va_mau_so_HDDT\" >1.3. K\u00fd hi\u1ec7u v\u00e0 m\u1eabu s\u1ed1 H\u0110\u0110T<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#2_5_mau_hoa_don_dien_tu_moi_nhat_theo_Thong_tu_78\" >2. 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#21_Mau_hoa_don_dien_tu_gia_tri_gia_tang\" >2.1. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#22_Mau_hoa_don_dien_tu_xuat_kho_hang_gui_ban_dai_ly\" >2.2. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#23_Mau_hoa_don_dien_tu_ban_hang\" >2.3. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#24_Mau_hoa_don_ban_tai_san_cong\" >2.4. M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\/#25_Mau_hoa_don_dien_tu_GTGT_dac_thu\" >2.5. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT \u0111\u1eb7c th\u00f9<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin giao d\u1ecbch. Theo \u0111\u00f3, <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" target=\"_blank\" rel=\"noopener\"><b><i>m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau s\u1ebd y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung th\u1ec3 hi\u1ec7n kh\u00e1c nhau. H\u00e3y c\u00f9ng <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/\" target=\"_blank\" rel=\"noopener\"><b><i>VTC Pay<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> tham kh\u1ea3o ngay 5 m\u1eabu h\u00f3a \u0111\u01a1n ph\u1ed5 bi\u1ebfn th\u00f4ng d\u1ee5ng nh\u1ea5t, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 78.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Quy_dinh_ve_lap_hoa_don_dien_tu_theo_Thong_tu_782021TT-BTC\"><\/span><b>1. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i, c\u1eadp nh\u1eadt t\u1ea1i Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123. Theo \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Khong_can_thong_bao_phat_hanh_mau_HDDT_voi_Co_quan_thue\"><\/span><b>1.1. Kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu H\u0110\u0110T v\u1edbi C\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, C\u00f3 quan Thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft \u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t m\u00e0 qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng XML (Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 t\u1ef1 thi\u1ebft l\u1eadp m\u1eabu h\u00f3a \u0111\u01a1n theo nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi C\u01a1 quan Thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Noi_dung_tren_HDDT\"><\/span><b>1.2. N\u1ed9i dung tr\u00ean H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u m\u00e3 s\u1ed1 m\u1eabu v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua g\u1ed3m: t\u00ean doanh nghi\u1ec7p, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu b\u00ean mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m: t\u00ean h\u00e0ng, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1; th\u00e0nh ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng m\u1ee9c thu\u1ebf v\u00e0 t\u1ed5ng thu\u1ebf GTGT (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ea7n thanh to\u00e1n; ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; m\u00e3 \u0111\u1ecbnh danh c\u1ee7a c\u01a1 quan thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ph\u1ea1m vi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00f4n ng\u1eef, ch\u1eef s\u1ed1 v\u00e0 lo\u1ea1i ti\u1ec1n t\u1ec7 s\u1eed d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35185 size-full\" title=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-1.png\" alt=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"382\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-1.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-1-300x176.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"13_Ky_hieu_va_mau_so_HDDT\"><\/span><b>1.3. K\u00fd hi\u1ec7u v\u00e0 m\u1eabu s\u1ed1 H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean bao g\u1ed3m: 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 H\u0110\u0110T nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 1<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 2<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 3<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 4<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 5<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.4943%; text-align: center;\"><b>S\u1ed1 6<\/b><\/td>\n<td style=\"width: 87.6437%;\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n bao g\u1ed3m: phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ebft v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch vi\u1ebft h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n k\u00ednh m\u1eddi qu\u00fd anh\/ch\u1ecb xem th\u00eam <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/ky-hieu-mau-so-ky-hieu-hoa-don-ten-lien-hoa-don-cua-hoa-don-dien-tu-va-hoa-don-do-cuc-thue-dat-in-d-9312.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35186 size-full\" title=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-2.png\" alt=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"371\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-2.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-2-300x171.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_5_mau_hoa_don_dien_tu_moi_nhat_theo_Thong_tu_78\"><\/span><b>2. 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 78<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed7i m\u1ed9t l\u0129nh v\u1ef1c, ng\u00e0nh h\u00e0ng s\u1ebd c\u00f3 nh\u1eefng y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y VTC Pay s\u1ebd gi\u00fap b\u1ea1n t\u1ed5ng h\u1ee3p m\u1ed9t v\u00e0i m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u00e9!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_Mau_hoa_don_dien_tu_gia_tri_gia_tang\"><\/span><b>2.1. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi b\u00e1n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng sau:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-35187\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-3-615x1024.png\" alt=\"m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"615\" height=\"1024\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-3-615x1024.png 615w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-3-180x300.png 180w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-3-252x420.png 252w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-3.png 650w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Mau_hoa_don_dien_tu_xuat_kho_hang_gui_ban_dai_ly\"><\/span><b>2.2. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tham kh\u1ea3o m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ecba l\u00fd theo m\u1eabu s\u1ed1 5 ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35188 size-full\" title=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-4.png\" alt=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" width=\"650\" height=\"623\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-4.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-4-300x288.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-4-438x420.png 438w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_Mau_hoa_don_dien_tu_ban_hang\"><\/span><b>2.3. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35189 size-large\" title=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-5-637x1024.png\" alt=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" width=\"637\" height=\"1024\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-5-637x1024.png 637w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-5-187x300.png 187w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-5-261x420.png 261w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-5.png 650w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"24_Mau_hoa_don_ban_tai_san_cong\"><\/span><b>2.4. M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu s\u1ed1 2 t\u1ea1i ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35190 size-full\" title=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-6.png\" alt=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" width=\"650\" height=\"1018\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-6.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-6-192x300.png 192w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-6-268x420.png 268w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"25_Mau_hoa_don_dien_tu_GTGT_dac_thu\"><\/span><b>2.5. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 78, m\u1eabu h\u00f3a \u0111\u01a1n GTGT \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu s\u1ed1 3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 78. M\u1eabu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-35191 size-full\" title=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-7.png\" alt=\"c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng \" width=\"650\" height=\"872\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-7.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-7-224x300.png 224w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung-7-313x420.png 313w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 5 <\/span><\/i><b><i>m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/b><i><span style=\"font-weight: 400;\"> ph\u1ed5 bi\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1eabu h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh. Hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap b\u1ea1n c\u00f3 th\u00eam th\u00f4ng tin h\u1eefu \u00edch \u0111\u1ec3 tri\u1ec3n khai v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/i><\/p>\n<p><b>Xem th\u00eam:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-tra-cuu-dien-tu-chinh-xac.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn tra c\u1ee9u \u0111i\u1ec7n t\u1eed ch\u00ednh x\u00e1c theo Th\u00f4ng t\u01b0 78<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-hoa-don-dien-tu-tong-cuc-thue.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin giao d\u1ecbch. Theo \u0111\u00f3, m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau s\u1ebd y\u00eau c\u1ea7u v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":35184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281,282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/title>\n<meta name=\"description\" content=\"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\" \/>\n<meta property=\"og:description\" content=\"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" \/>\n<meta property=\"og:site_name\" content=\"VTC Pay Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vidientuvtcpay\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-28T17:10:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung.png\" \/>\n\t<meta property=\"og:image:width\" content=\"650\" \/>\n\t<meta property=\"og:image:height\" content=\"645\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kh\u00e1nh Linh\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@vidientuvtcpay\" \/>\n<meta name=\"twitter:site\" content=\"@vidientuvtcpay\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kh\u00e1nh Linh\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\",\"url\":\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\",\"name\":\"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\",\"isPartOf\":{\"@id\":\"https:\/\/vtcpay.vn\/blog\/#website\"},\"datePublished\":\"2025-05-28T17:10:24+00:00\",\"dateModified\":\"2025-05-28T17:10:24+00:00\",\"author\":{\"@id\":\"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/b101aa1700ef1c0234e50d284fb7d21b\"},\"description\":\"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.\",\"breadcrumb\":{\"@id\":\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/vtcpay.vn\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vtcpay.vn\/blog\/#website\",\"url\":\"https:\/\/vtcpay.vn\/blog\/\",\"name\":\"VTC Pay Blog\",\"description\":\"V\u00ed \u0111i\u1ec7n t\u1eed VTC Pay\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vtcpay.vn\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/b101aa1700ef1c0234e50d284fb7d21b\",\"name\":\"Kh\u00e1nh Linh\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a0d97aaf8814e6b7ecf78bb83a39ca0f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a0d97aaf8814e6b7ecf78bb83a39ca0f?s=96&d=mm&r=g\",\"caption\":\"Kh\u00e1nh Linh\"},\"url\":\"https:\/\/vtcpay.vn\/blog\/author\/linhvk04\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC","description":"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html","og_locale":"vi_VN","og_type":"article","og_title":"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC","og_description":"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.","og_url":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html","og_site_name":"VTC Pay Blog","article_publisher":"https:\/\/www.facebook.com\/vidientuvtcpay","article_published_time":"2025-05-28T17:10:24+00:00","og_image":[{"width":650,"height":645,"url":"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/mau-hoa-don-dien-tu-thong-dung.png","type":"image\/png"}],"author":"Kh\u00e1nh Linh","twitter_card":"summary_large_image","twitter_creator":"@vidientuvtcpay","twitter_site":"@vidientuvtcpay","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Kh\u00e1nh Linh","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"8 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html","url":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html","name":"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC","isPartOf":{"@id":"https:\/\/vtcpay.vn\/blog\/#website"},"datePublished":"2025-05-28T17:10:24+00:00","dateModified":"2025-05-28T17:10:24+00:00","author":{"@id":"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/b101aa1700ef1c0234e50d284fb7d21b"},"description":"Chi ti\u1ebft c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p.","breadcrumb":{"@id":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/vtcpay.vn\/blog\/"},{"@type":"ListItem","position":2,"name":"T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC"}]},{"@type":"WebSite","@id":"https:\/\/vtcpay.vn\/blog\/#website","url":"https:\/\/vtcpay.vn\/blog\/","name":"VTC Pay Blog","description":"V\u00ed \u0111i\u1ec7n t\u1eed VTC Pay","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vtcpay.vn\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"vi"},{"@type":"Person","@id":"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/b101aa1700ef1c0234e50d284fb7d21b","name":"Kh\u00e1nh Linh","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/vtcpay.vn\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a0d97aaf8814e6b7ecf78bb83a39ca0f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a0d97aaf8814e6b7ecf78bb83a39ca0f?s=96&d=mm&r=g","caption":"Kh\u00e1nh Linh"},"url":"https:\/\/vtcpay.vn\/blog\/author\/linhvk04"}]}},"_links":{"self":[{"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/posts\/35183"}],"collection":[{"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/comments?post=35183"}],"version-history":[{"count":1,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/posts\/35183\/revisions"}],"predecessor-version":[{"id":35192,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/posts\/35183\/revisions\/35192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/media\/35184"}],"wp:attachment":[{"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/media?parent=35183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/categories?post=35183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vtcpay.vn\/blog\/wp-json\/wp\/v2\/tags?post=35183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}